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Dayforce（DAY）与西蒙地产集团（ELS）财务数据对比。点击上方公司名可切换其他公司
Dayforce的季度营收约是西蒙地产集团的1.2倍（$481.6M vs $397.6M），Dayforce同比增速更快（9.5% vs 2.7%），过去两年Dayforce的营收复合增速更高（9.8% vs 2.3%）
Dayforce前身为知名人力资源服务商Ceridian，是一家总部位于美国的人力资源软件及服务企业，面向各行业不同规模的客户提供覆盖薪酬核算、人员管理、考勤等多场景的HR SaaS产品及配套专业服务，助力企业提升人力资源运营效率。
西蒙地产集团是美国头部房地产投资信托企业，投资范围涵盖购物中心、奥特莱斯及社区生活中心等商业地产业态，是美国规模最大的购物中心持有方，总部位于印第安纳州印第安纳波利斯，截至2024年12月末共持有232处物业权益。
DAY vs ELS — 直观对比
营收规模更大
DAY
是对方的1.2倍
$397.6M
营收增速更快
DAY
高出6.8%
2.7%
两年增速更快
DAY
近两年复合增速
2.3%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $397.6M |
| 净利润 | $-196.8M | — |
| 毛利率 | — | — |
| 营业利润率 | 6.3% | — |
| 净利率 | -40.9% | — |
| 营收同比 | 9.5% | 2.7% |
| 净利润同比 | -9940.0% | — |
| 每股收益（稀释后） | $-1.23 | $0.56 |
绿色 = 该指标领先。财年不对齐时期间可能不同
8季度营收与利润趋势
并排季度历史对比，按日历期对齐，财年错位的公司也能正确匹配
营收DAYELS
| Q1 26 | — | $397.6M | ||
| Q4 25 | — | $373.9M | ||
| Q3 25 | $481.6M | $393.3M | ||
| Q2 25 | $464.7M | $376.9M | ||
| Q1 25 | $481.8M | $387.3M | ||
| Q4 24 | $465.2M | $372.3M | ||
| Q3 24 | $440.0M | $387.3M | ||
| Q2 24 | $423.3M | $380.0M |
净利润DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | $103.8M | ||
| Q3 25 | $-196.8M | $100.4M | ||
| Q2 25 | $21.3M | $83.5M | ||
| Q1 25 | $14.9M | $114.4M | ||
| Q4 24 | $10.8M | $100.6M | ||
| Q3 24 | $2.0M | $86.9M | ||
| Q2 24 | $-1.8M | $82.1M |
毛利率DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 47.0% | — | ||
| Q3 24 | 45.8% | — | ||
| Q2 24 | 44.1% | — |
营业利润率DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | 26.5% | ||
| Q3 25 | 6.3% | 25.1% | ||
| Q2 25 | 9.1% | 22.3% | ||
| Q1 25 | 6.4% | 28.3% | ||
| Q4 24 | 6.1% | 27.2% | ||
| Q3 24 | 4.7% | 21.4% | ||
| Q2 24 | 3.3% | 21.5% |
净利率DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | 27.8% | ||
| Q3 25 | -40.9% | 25.5% | ||
| Q2 25 | 4.6% | 22.2% | ||
| Q1 25 | 3.1% | 29.5% | ||
| Q4 24 | 2.3% | 27.0% | ||
| Q3 24 | 0.5% | 22.4% | ||
| Q2 24 | -0.4% | 21.6% |
每股收益（稀释后）DAYELS
| Q1 26 | — | $0.56 | ||
| Q4 25 | — | $0.52 | ||
| Q3 25 | $-1.23 | $0.50 | ||
| Q2 25 | $0.13 | $0.42 | ||
| Q1 25 | $0.09 | $0.57 | ||
| Q4 24 | $0.07 | $0.51 | ||
| Q3 24 | $0.01 | $0.44 | ||
| Q2 24 | $-0.01 | $0.42 |
资产负债表与财务实力
最新季度各公司的流动性、杠杆与账面价值一览
| 指标 | | |
|---|---|---|
| 现金及短期投资手头流动性 | $627.6M | — |
| 总债务越低越好 | $631.1M | — |
| 股东权益账面价值 | $2.7B | $1.8B |
| 总资产 | $8.7B | $5.7M |
| 负债/权益比越低杠杆越低 | 0.23× | — |
8季度趋势，按日历期对齐
现金及短期投资DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | $627.6M | — | ||
| Q2 25 | $625.2M | — | ||
| Q1 25 | $557.3M | — | ||
| Q4 24 | $579.7M | — | ||
| Q3 24 | $494.1M | — | ||
| Q2 24 | $465.4M | — |
总债务DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | $3.3B | ||
| Q3 25 | $631.1M | — | ||
| Q2 25 | $631.8M | — | ||
| Q1 25 | $632.4M | — | ||
| Q4 24 | $1.2B | $3.2B | ||
| Q3 24 | $1.2B | — | ||
| Q2 24 | $1.2B | — |
股东权益DAYELS
| Q1 26 | — | $1.8B | ||
| Q4 25 | — | $1.8B | ||
| Q3 25 | $2.7B | $1.8B | ||
| Q2 25 | $2.7B | $1.7B | ||
| Q1 25 | $2.6B | $1.7B | ||
| Q4 24 | $2.5B | $1.7B | ||
| Q3 24 | $2.6B | $1.4B | ||
| Q2 24 | $2.5B | $1.4B |
总资产DAYELS
| Q1 26 | — | $5.7M | ||
| Q4 25 | — | $5.7B | ||
| Q3 25 | $8.7B | $5.7B | ||
| Q2 25 | $8.5B | $5.7B | ||
| Q1 25 | $9.5B | $5.6B | ||
| Q4 24 | $9.1B | $5.6B | ||
| Q3 24 | $8.1B | $5.6B | ||
| Q2 24 | $9.0B | $5.6B |
负债/权益比DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | 1.91× | ||
| Q3 25 | 0.23× | — | ||
| Q2 25 | 0.23× | — | ||
| Q1 25 | 0.24× | — | ||
| Q4 24 | 0.47× | 1.84× | ||
| Q3 24 | 0.47× | — | ||
| Q2 24 | 0.49× | — |
现金流与资本效率
扣除再投资后实际产生的现金。现金流比净利润更难造假
| 指标 | | |
|---|---|---|
| 经营现金流最新季度 | $31.2M | — |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | — | — |
| 现金转化率经营现金流/净利润 | — | — |
| 过去12个月自由现金流最近4个季度 | — | — |
8季度趋势，按日历期对齐
经营现金流DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | $571.1M | ||
| Q3 25 | $31.2M | $147.0M | ||
| Q2 25 | $112.7M | $131.3M | ||
| Q1 25 | $49.6M | $193.4M | ||
| Q4 24 | $81.0M | $596.7M | ||
| Q3 24 | $91.8M | $149.5M | ||
| Q2 24 | $99.2M | $143.1M |
自由现金流DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | $334.1M | ||
| Q3 25 | — | $75.7M | ||
| Q2 25 | — | $71.8M | ||
| Q1 25 | — | $148.2M | ||
| Q4 24 | — | $355.4M | ||
| Q3 24 | — | $91.1M | ||
| Q2 24 | — | $80.6M |
自由现金流率DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | 89.4% | ||
| Q3 25 | — | 19.3% | ||
| Q2 25 | — | 19.1% | ||
| Q1 25 | — | 38.3% | ||
| Q4 24 | — | 95.5% | ||
| Q3 24 | — | 23.5% | ||
| Q2 24 | — | 21.2% |
资本支出强度DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | 63.4% | ||
| Q3 25 | — | 18.1% | ||
| Q2 25 | — | 15.8% | ||
| Q1 25 | — | 11.7% | ||
| Q4 24 | — | 64.8% | ||
| Q3 24 | — | 15.1% | ||
| Q2 24 | — | 16.5% |
现金转化率DAYELS
| Q1 26 | — | — | ||
| Q4 25 | — | 5.50× | ||
| Q3 25 | — | 1.46× | ||
| Q2 25 | 5.29× | 1.57× | ||
| Q1 25 | 3.33× | 1.69× | ||
| Q4 24 | 7.50× | 5.93× | ||
| Q3 24 | 45.90× | 1.72× | ||
| Q2 24 | — | 1.74× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
业务分部营收拆解
DAY
| Dayforce Recurring | $333.0M | 69% |
| Cloud And Bureau Professional Services And Other | $78.5M | 16% |
| Float | $42.2M | 9% |
| Powerpay Recurring | $19.7M | 4% |
| Other Recurring | $8.2M | 2% |
ELS
| Rental income | $339.0M | 85% |
| Other | $37.2M | 9% |
| Annual membership subscriptions | $18.3M | 5% |
| Membership upgrade revenue | $3.1M | 1% |
